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Malem Ukur Tarigan
Universitas Tarumanegara
Economics, Econometrics & Finance Education

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PENGARUH KEPEMILIKAN MANAJEMEN, KEPEMILIKAN PUBLIK, TINGKAT LEVERAGE, DAN TINGKAT PROFITABILITAS TERHADAP RISK MANAGEMENT DISCLOSURE (PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA) Roberto .; Malem Ukur Tarigan
Jurnal Akuntansi Vol. 13 No. 2 November 2013
Publisher : Jurnal Akuntansi

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Abstract

AbstractThis study aims to analyze wheter there is influence between ownership structure, leverage and profitability mechanisms on the level of Risk Management disclosure on manufacturing companies listed in Indonesia Stock Exchange in 2009-2011. The samples used in this study were 28 companies. Data used are secondary data, such as financial statements that have been published over the years of research. The dependent variable in this study is the level of Risk Management disclosure in the annual reports of companies listed on the Indonesia Stock Exchange in 2009-2011, while the independent variables include managerial ownership, public ownership, leverage degree and the profitability degree. Results showed the impact of leverage degree is sigificant. As for the managerial ownership, public ownership and profitability degree showed that there was no significant effect on the level of Risk Management disclosure on manufacturing companies listed in Indonesia Stock Exchange in 2009-2011.Keywords: Managerial Ownership, Public Ownership, Leverage Degree, Profitability Degree, Risk Management Disclosure.
Analisis Pengaruh Working Capital Management, Capital Structure, Total Asset Turnover Terhadap Profitabilitas Perusahaan Grace King; Agustin Ekadjaja; Malem Ukur Tarigan
Jurnal Akuntansi VOL. 14 NO. 2 NOVEMBER 2014
Publisher : Jurnal Akuntansi

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ABSTRACTThe purpose of this research was to examine the effect of current ratio, size, debt to equity ratio, total asset turnover on profitability. The data is obtained from Information Centre of Stock Exchange Faculty of Economy Tarumanagara University. The sample chosen are the real estate company listed in BEI for 2010-2012. Data analysis method used are t-test and F-test. The test result partially showed that debt to equity ratio, total asset turnover have effect on profitability.Keywords: Current Ratio, Size, Debt To Equity Ratio, Total Asset Turnover And Profitability
Pengaruh Fee Audit, Pemberian Jasa Konsultasi Manajemen, Dan Lamanya Hubungan Penugasan Audit Terhadap Independensi Akuntan Publik (Studi Empiris Di Kantor Akuntan Publik Jakarta) Marsella .; Diana Frederica; Malem Ukur Tarigan
Jurnal Akuntansi VOL. 15 NO. 1 JANUARI-JUNI 2015
Publisher : Jurnal Akuntansi

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Pengaruh Intellectual Capital Dan Corporate Governance Terhadap Nilai Perusahaan Dengan Kinerja Keuangan Sebagai Variabel Intervening Primsa Bangun; Agustin Ekadjaja; Malem Ukur Tarigan
Jurnal Akuntansi VOL. 15 NO. 2 JULI-DESEMBER 2015
Publisher : Jurnal Akuntansi

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Analisis Empiris Faktor - Faktor Yang Mempengaruhi Auditor Switching Di Indonesia Andrew .; Agustin Ekadjaja; Malem Ukur Tarigan
Jurnal Akuntansi VOL. 16 NO. 2 JULI-DESEMBER 2016
Publisher : Jurnal Akuntansi

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Abstract

PENGARUH KEPEMILIKAN MANAJEMEN, KEPEMILIKAN PUBLIK, TINGKAT LEVERAGE, DAN TINGKAT PROFITABILITAS TERHADAP RISK MANAGEMENT DISCLOSURE (PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA) Roberto .; Malem Ukur Tarigan
Jurnal Akuntansi Vol. 13 No. 2 November 2013
Publisher : Universitas Kristen Krida Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36452/akunukd.v13i02.1158

Abstract

AbstractThis study aims to analyze wheter there is influence between ownership structure, leverage and profitability mechanisms on the level of Risk Management disclosure on manufacturing companies listed in Indonesia Stock Exchange in 2009-2011. The samples used in this study were 28 companies. Data used are secondary data, such as financial statements that have been published over the years of research. The dependent variable in this study is the level of Risk Management disclosure in the annual reports of companies listed on the Indonesia Stock Exchange in 2009-2011, while the independent variables include managerial ownership, public ownership, leverage degree and the profitability degree. Results showed the impact of leverage degree is sigificant. As for the managerial ownership, public ownership and profitability degree showed that there was no significant effect on the level of Risk Management disclosure on manufacturing companies listed in Indonesia Stock Exchange in 2009-2011.Keywords: Managerial Ownership, Public Ownership, Leverage Degree, Profitability Degree, Risk Management Disclosure.
Analisis Pengaruh Working Capital Management, Capital Structure, Total Asset Turnover Terhadap Profitabilitas Perusahaan Grace King; Agustin Ekadjaja; Malem Ukur Tarigan
Jurnal Akuntansi VOL. 14 NO. 2 NOVEMBER 2014
Publisher : Universitas Kristen Krida Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36452/akunukd.v14i2.1327

Abstract

ABSTRACTThe purpose of this research was to examine the effect of current ratio, size, debt to equity ratio, total asset turnover on profitability. The data is obtained from Information Centre of Stock Exchange Faculty of Economy Tarumanagara University. The sample chosen are the real estate company listed in BEI for 2010-2012. Data analysis method used are t-test and F-test. The test result partially showed that debt to equity ratio, total asset turnover have effect on profitability.Keywords: Current Ratio, Size, Debt To Equity Ratio, Total Asset Turnover And Profitability
Pengaruh Fee Audit, Pemberian Jasa Konsultasi Manajemen, Dan Lamanya Hubungan Penugasan Audit Terhadap Independensi Akuntan Publik (Studi Empiris Di Kantor Akuntan Publik Jakarta) Marsella .; Diana Frederica; Malem Ukur Tarigan
Jurnal Akuntansi VOL. 15 NO. 1 JANUARI-JUNI 2015
Publisher : Universitas Kristen Krida Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36452/akunukd.v15i1.1331

Abstract

Pengaruh Intellectual Capital Dan Corporate Governance Terhadap Nilai Perusahaan Dengan Kinerja Keuangan Sebagai Variabel Intervening Primsa Bangun; Agustin Ekadjaja; Malem Ukur Tarigan
Jurnal Akuntansi VOL. 15 NO. 2 JULI-DESEMBER 2015
Publisher : Universitas Kristen Krida Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36452/akunukd.v15i2.1335

Abstract

Analisis Empiris Faktor - Faktor Yang Mempengaruhi Auditor Switching Di Indonesia Andrew .; Agustin Ekadjaja; Malem Ukur Tarigan
Jurnal Akuntansi VOL. 16 NO. 2 JULI-DESEMBER 2016
Publisher : Universitas Kristen Krida Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36452/akunukd.v16i2.1347

Abstract

Co-Authors Agustin Ekadjaja Andrew . Diana Frederica Grace King Marsella . Primsa Bangun Roberto .